Water heater HSN Code

Warming Up to Water Heater HSN Codes: A Guide to GST

Water heaters are essential appliances in almost every household and commercial establishment. For manufacturers, distributors, and retailers, understanding the correct HSN (Harmonized System of Nomenclature) code for water heaters is crucial for accurate GST (Goods and Services Tax) compliance. The HSN code for a water heater primarily depends on its type – electric, gas, or solar. This blog post will clarify the various “Water Heater HSN Codes” based on the provided data.

HSN Codes for Electric Water Heaters

The vast majority of electric water heaters fall under Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. This chapter covers a broad range of electro-thermic appliances.

All electric instantaneous or storage water heaters and immersion heaters are generally classified under HSN codes starting with 8516. The GST rate for all these electric water heaters is 18%.

Specific HSN codes for electric water heaters and related heating apparatus include:

• 85161000: This code specifically covers “Electric Instantaneous Or Storage Water Heaters And Immersion Heaters.”
• 85167100: This code is for “Other electro-thermic appliances: Coffee or tea makers,” but the broader heading 8516 also encompasses water heaters, indicating a possibility for sub-classification.
• 85167910: This is for “Electro-thermic fluid heaters.”
• 85167920: This refers to “Electrical or electronic devices for repelling insects.” While not a water heater, it falls under the broader 8516.
• 85167990: This is a general “Other” category within electro-thermic appliances.
• 85169000: This HSN code is specifically for “Parts” of the articles mentioned under HSN 8516, which includes electric water heaters.

Other HSN codes under 8516, such as 85162900 (Electric Space Heating Apparatus), 85163200 (Hair-Dressing Apparatus), 85166000 (Other Ovens), and 85168000 (Electric Heating Resistors), demonstrate the comprehensive nature of this chapter, but the primary focus for electric water heaters remains on codes like 85161000.

HSN Codes for Non-Electric Water Heaters

Water heaters that do not rely on electricity for heating fall under a different chapter.

• Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
  • 841911: This HSN code covers “Instantaneous Gas Water Heaters.” The GST rate is 18%.
  • 84191200: This HSN code is specifically for “Solar Water Heaters.” The GST rate for solar water heaters is 18%. Note: Recent revisions indicate that the GST rate for solar water heaters has been revised to 12% from an earlier 5% (effective July 18, 2022). The provided data states 18%, so it’s important to cross-reference with the latest official GST notifications from the Government of India.